Peculiarities of the determination of value of goods as at the date in the past within the framework of a commodity expertise
When investigating and hearing criminal proceedings, civil and administrative cases in courts, there is a need for special information in thefield of commodity science. Such information is obtained during commodity expertises. Analysis of the stages of forensic commodity expertise in the current legislation shows the presence of a significant number of problems at certain stages of study, which requires effective resolution in accordance with current regulatory and technical parameters and prospects for further development in Ukraine. As practice shows, forensic commodity expertises are often appointed, the subject of which is to determine the market value of objects on the date in the past. If the necessary documents are available, the difficulty of providing conclusions about the value of the objects of study is due to the lack of initial data on the market of such property. This is due to the fact that there are very few publicly available sources where you can find archival information on the price of a product on the date in the past, especially if it concerns specialized property, or property whose sale and purchase market is limited. That is why the article purpose is to highlight peculiarities of the determination of value of goods at the date of past within the framework of the commodity expertise.
A t the present stage in Ukraine there are no meaningful studies and regulations on conducting the commodity expertise to determine the value of goods in the past, so this issue needs further study to create a unified and comprehensive approach while conducting the commodity expertises on the value of goods at the date of the past and development of a methodology that will be used in forensic expert practice during the conduct of commodity expertises, to ensure the systematization and methodological uniformity of the expert practice, reducing the complexity and time spent during expertises.
Thus, the formation and development of property valuation are possible only in market conditions with a clear definition of the role and place of the state in matters of pricing and legal regulation of entrepreneurial activity. In addition, it is necessary to develop ways to improve the effectiveness of research that could provide the necessary conditions to protect professional competence of a forensic expert for appealing expertise results in court.
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